本文从三个方面探讨文学翻译“化境”说的理论意义：“化境”说从辩证的高度继承、升华了传统的“信、达、雅”理论，指出了翻译艺术的最完美表现形式在于它自身的一无所有，从而道出了它的特珠性，“化境”说强调了文学翻译中的艺术性，具有目前流行的翻译科学论所不能取代的价值；“形似”、“神似”的辩证统一是文学翻译的理想境界，“化境”说两者兼容，可救扰其一端的偏颇。 This article probes into the theoretical significance of the theory of “transfiguration” in literary translation from three aspects: “transfiguration” theory inherits from the high degree of dialectics and sublimates the traditional theory of “faith, attainment and elegance” and points out that the most perfect manifestation of translating art lies in its Its own nothing, so that it is its special beads, “Transmutation” that emphasizes the art of literary translation, with the current popular science of translation can not be replaced by the value of “shape”, “God-like” dialectical unity is Literary translation of the ideal realm, “Habitat” that the two are compatible, can rescue one side of the bias.